Page |1

Course Code: ACC506 Course Title: Financial Accounting and Analysis

Course Instructor: Dr. Pooja Section: Q1946

Academic Task No.: 02 Academic Task Title: Lotus Eye Hospital and Institute

Date of Allotment: 04-09-19 Date of submission: 25-09-19

Student’s Roll no: B49 Student’s Reg. no: 11915430

Evaluation Parameters: (Parameters on which student is to be evaluated - To be mentioned by students as
specified at the time of assigning the task by the instructor)

Learning Outcomes: (Student to write briefly about learnings obtained from the academic tasks)
a. Learn about the financial position of Lotus Eye Hospital.
b. Learn the importance of ratios while comparing the different companies.

Declaration:

I declare that this Assignment is my individual work. I have not copied it from any other student’s work or
from any other source except where due acknowledgement is made explicitly in the text, nor has any part been
written for me by any other person.

Student’s Signature: Suraj Kumar Gupta

Evaluator’scomments (For Instructor’s use only)

General Observations Suggestions for Improvement Best Part of Assignment

Evaluator’s Signature and Date:

Marks Obtained: Max. Marks: _________________

 Page |2

Rubrics
Student Name: Suraj Kumar Gupta Date: 25-09-2019

EVALUATION CRITERIA FAILS TO MEET MEETS EXCEEDS SCORE

EXPECTATIONS EXPECTATION EXPECTATIONS
S
1. COMPANY PROFILE (1 (0 marks) (0.5 marks) (1 mark)
Marks)
Student is not Student is partly Student is updated
Prepare the basic profile of the aware of the aware of the about the company
company (Not more than one company profile company profile profile and initiatives
page) (1mark) and initiatives and initiatives taken and shows
taken and shows no taken and shows insights into the
insight into the some insights into functioning of the
functioning of the the functioning of organization and is
organization. the organization aware of important
policy initiatives and
developments in the
organization
(0-8 marks) (8-16 marks) (16-24 marks)
2. Do the company analysis
through ratios Student is not able Student is Student can analyze
a. How the company has to analyze the ratios partially able to the ratios and
performed compared to the and interpret the analyze the ratios interpret the position
position of and interpret the of company,
last year? (10 Marks)
company, including position of including indications
indications where company, where the company
the company is including is lacking
b. How the company has lacking. indications where
performed compared to the company is Correct data used
competitors? The analysis is Incorrect or lacking without any
to be done by taking at least inappropriate data errors, or
the data of two competitors used for ratio Correct data used assumption(s)
belonging to same industry. calculation; with minimal made for
(14 marks) incorrect errors; generally unavailable data;
comparison and correct correct
conclusions drawn. comparison and comparison and
conclusions conclusions drawn.
drawn.
c. On the basis information (0-2marks) (2-3.5 marks) (3.5-5 marks)
collected and analysis made
above, decide with suitable Student is not able Student is Student is able to
reasons whether you would to make investment partially able to make investment
like to invest in the shares decision with make investment decision with
appropriate decision with appropriate reasons.
of the company and reasons. appropriate
why/why not? (5 marks) reasons.

Scoring:

Below 15= Fails to Meet Expectations.

15-20= Meets Expectations.

20 Above= Exceeds Expectations.

Page |3
 Page |4

INTRODUCTION OF THE COMPANY

 Dynavision Ltd. was established in 1973 as a Joint Sector Public Limited Company with participation of
M/s.Tamilnadu Industrial Development Corporation Ltd. (TIDCO) and the Private Promoter, Mr.P. Obul Reddy.
 It started commercial production of Black & White TVs in 1975 and CTVs in 1982 under “DYANORA” Brand
Name.
 The company commenced manufacture of Black and White Television sets under the brand name
"DYANORA" in 1975
 Since 1994 onwards, the Company was assembling Color Television Sets (CTVs), Audios and Videos for
M/s.Thomson Consumer Electronics India Limited on contract manufacturing basis.
 The Company has established itself as one of the leading manufacturers of television sets in India.
The production and sales of T.V. set by the company has steadily increased, despite severe
competition.
 The company has been regularly introducing new models of television sets into the market and has
also been continuously upgrading its existing product range.
 Page |5

Analysis of Ratios

1. Liquidity ratios

 Current Ratio